Monitor Podatkowy

no. 3/2023

Subjective exemption from personal income tax regarding the value of benefits appertaining to an employee based on work health and safety regulations

Ewa Suknarowska-Drzewiecka
Atorka jest adiunktem w INP PAN.
Abstract

The article contains the analysis of issues connected with the subjective exemption from personal income tax regarding the value of benefits appertaining to an employee based on work health and safety regulations. The author reviewed such benefits. She also indicated interpretative doubts resulting from interpretation of work health and safety regulations, including the obligation of the employer to protect health and life of employees while using scientific and technological achievements in a proper manner.

Keywords
personal income tax employee employer safe and hygienic work conditions benefits for health and safety inspector tax exemption